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Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a … of appropriations, as of May 31, 2016. The Board has not adopted multiyear financial and capital plans. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and … $9 million. Key Finding District officials did not perform a per-meal cost analysis to determine if lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsCentral Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. District officials did not ensure an independent review of separation payment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Lackawanna City School District - Contractual Services (2019M-23)
… or agreements were on file for service providers. Payments to two service providers totaling $477,000 (10 percent) were not supported by sufficient documentation to ascertain that services were rendered in accordance with the written agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Caroline – Renewable Energy (2013M-325)
… million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Middle Country Central School District – Financial Management (2016M-121)
… Purpose of Audit The purpose of our audit was to examine the District’s budget for the period July 1, 2012 … The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … and appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Town of Hamburg - Fuel Operations (2019M-75)
… purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, … approximately $50.5 million. Key Finding The Board did not adopt any formal plans for funding reserves or for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Greenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, … $19.3 million. Key Finding The claims auditor did not consistently audit all claims related to the capital fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Forms for State Agencies and Employees
… PDF AC 1394 Application & Account for Partial Payment of Salary Print Only AC 1476‑P Report of Check Exchange Fillable …
https://www.osc.ny.gov/state-agencies/formsIX.12.B Federal Responsibility – IX. Federal Grants
… Federal Government’s implementation of CMIA was assigned to the U.S. Department of the Treasury, which maintains a … CMIA website at https://fiscal.treasury.gov/cmia/ . Guide to Financial Operations REV. 01/24/2023 … Overall … Federal Governments implementation of CMIA was assigned to the U …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12b-federal-responsibilityTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… for loss, waste or misuse. Key Findings Town officials did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town vehicles and fuel were only used for Town … or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Tuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the … The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterVillage of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period … 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a … $3.4 million. Key Findings Village officials did not always comply with GML and the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … and approvals were obtained. The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Onondaga County Probation Department - Financial Operations (2018M-147)
… effectively. Key Findings Department officials did not: Properly assess County fees or adequately monitor and … and disbursement procedures. Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations Review and update …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had established effective internal … Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding BOCES officials did not perform fundraising activity reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraTown of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The … our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability analyses. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312